(심리불속행) 사무처리 또는 역무의 제공 관련하여 사례의 뜻으로 지급받은 사례금으로 과세처분 적법함[국승]
Seoul High Court 2012Nu13049 ( November 08, 2012)
Cho High Court Decision 201Do2433 (No. 21, 2011)
(C) The tax disposition is legitimate with respect to the provision of administrative affairs or services as a honorarium received in the purport of the case.
(2) The court below's decision should be made by comprehensively taking into account the following as a whole: (a) the compensation under the Income Tax Act is the money paid for the purpose of the case in connection with administrative affairs or provision of services; and (b) the motive and purpose of receiving the money and the relationship with the other party, amount, etc.; and (c) the tax disposition is legitimate for global income tax as the "compensation"
2012du27145 Disposition of revocation of imposition of global income tax, etc.
KimA
Head of Seocho Tax Office
Seoul High Court Decision 2012Nu13049 Decided November 8, 2012
The appeal is dismissed.
The costs of appeal are assessed against the Plaintiff.
All of the records of this case and the judgment of the court below and the grounds of appeal are examined, but the argument on the grounds of appeal by the appellant is not included in the grounds provided by each subparagraph of Article 4(1) of the Act on Special Cases Concerning the Procedure for Appeal, and the appeal is dismissed under Article 5 of the same Act. It is so decided as per Disposition by
Reference materials.
If the grounds for final appeal are not included in the grounds of appeal that make it appropriate for the court of final appeal to become a legal trial, such as matters concerning significant violation of Acts and subordinate statutes, etc., the system of final appeal will not continue to proceed with the deliberation on the merits of the grounds for final appeal, but will not proceed with the deliberation on the merits of the grounds for final